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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Moravia Central School District - Fuel Inventory (2019M-183)

Released: December 6, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether District officials adequately safeguarded and accounted for fuel purchases.

Key Findings

  • The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory.
  • The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034.
  • Officials did not perform stick-measured readings to ensure fuel deliveries were accurate.

Key Recommendations

  • Install appropriate physical controls to safeguard the District’s fuel inventory.
  • Perform periodic reconciliations to ensure fuel use is appropriate for District purposes.
  • Perform stick-measured readings to ensure fuel deliveries are accurate.

District officials generally agreed with our recommendations and indicated they plan to initiate corrective action.

Background

The Moravia Central School District serves the Towns of Moravia, Locke, Niles, Sempronius, Summerhill, and Venice in Cayuga County, the Town of Scott in Cortland County, and the Town of Skaneateles in Onondaga County.

The District is governed by the Board of Education (Board), comprised of seven elected members, which is responsible for the general management and control of the District’s financial affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer, responsible for day-to-day management and for budget development and administration.

The Town of Moravia, Village of Moravia, Moravia Volunteer Fire Company Inc., and the Locke Volunteer Fire Department Inc. fuel their vehicles and equipment at the District’s bus garage. The Business Office periodically bills these entities for their use.

Quick Facts
2018-19 Fuel Expenditures$162,968
Gallons of Gasoline Purchased11,796
Gallons of Diesel Purchased49,014

Audit Period

July 1, 2018 – August 27, 2019


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236